俱舍論記 9.204

9.204

「如是名色至說為六處」者，出六處體。於名色位漸有眼等，名為六處。

"Such name-and-form... are called the six sense bases": this identifies the substantial nature of the six sense bases. In the stage of name-and-form, the eyes and so on gradually develop; they are called the six sense bases.